ABC Company manufactured $100,000$ units in $2022$ and reported the following costs:

Sandpaper: $$32,000$

Leasing costs$-$plant: $$384,000$

Materials handling: $$320,000$

Depreciation$-$equipment: $$224,000$

Coolants & lubricants: $$22,400$

Property taxes$-$equipment: $$32,000$

Indirect manufacturing labor: $$275,200$

Fire insurance$-$equipment: $$16,000$

Direct manufacturing labor: $$2,176,000$

Direct material purchases: $$3,140,000$

Direct materials, $1/1/22$: $$348,000$

Direct materials, $\frac{12}{31}\frac{?}{22}$:$$280,000$

Finished goods, $1/1/22$: $$672,000$

Finished goods, $\frac{12}{31}\frac{?}{22}$:$$1,280,000$

Sales revenue: $$12,800,000$

Sales commissions: $$640,000$

Work$-$in$-$process, $1/1/22$: $$96,000$

Work$-$in$-$process, $\frac{12}{31}\frac{?}{22}$:$$64,000$

Sales salaries: $$576,000$

Advertising costs: $$480,000$

Administration costs: $$800,000$

What is the cost of goods sold for $2022?$